The Telangana Authority for Advance Ruling (AAR), ruled that the EPC (Engineering, Procurement, and Construction) contract for power distribution and transmission company falls under services to “Government Entity” and attracts 18% GST. The applicant, M/s. Vishwanath Projects Limited, is providing services viz., supply, erection, testing and commissioning of 33/11kV Substations with associated lines to M/s Odisha…